EKPN Company Recorded the Following Operating Data What Is EKPN Company's Controllable Margin?
A)$849,700
B)$765,000
C)$410,000
D)$84,700

EKPN Company recorded the following operating data: $$\begin{array} { l r } \text { Sales } & \$ 1,250,000 \\\text { Contribution margin } & 485,000 \\\text { Total direct fixed costs } & 400,300 \\\text { Total operating assets Jan. 1, 2016 } & 750,000 \\\text { Total operating assets Dec. 31, 2016 } & 790,000 \\\text { EKPN Company's desired return } & 12 \%\end{array}$$ What is EKPN Company's controllable margin?

A) $849,700
B) $765,000
C) $410,000
D) $84,700